The aim of this paper is to evaluate whether policy reforms in Austria between 2003 and 2005 were successful in meeting redistributive objectives and in reducing poverty. The authors use the tax/benefit micro-simulation model EUROMOD for this analysis. In the period under review the 2004-2005 tax reform was introduced and contributions to health insurance were raised. On the benefit side no major changes took place, the main family benefits were not even indexed to inflation. The authors find that the measures had no significant impact on poverty and income distribution. However, in total they increased the disposable income of almost all groups of the population.
The paper presents analysis of the stress changes due to creep in statically determinate reinforced wood beams. Each beam consists of glue-laminated timber []-section, acting compositely with steel rods, or steel-plate; U-profile, symmetrical or unsymmetrical attached to the upper or lower surface of the beams. The mathematical formulation of this problem involves the equation of equilibrium, compatibility and constitutive relationship, i.e. an elastic law for the steel part and an integral-type creep law for the wooden part. For determining the redistribution of stresses in beam section between wood beam and steel part with respect no time ‘t‘, Volterra integral equations of the second kind have been derived, on the basis of the theory of the viscoelastic body of Boltzmann - Volterra. Analytical method, which makes use of Laplace transformation and numerical method, which makes quadrature formulae for solving these equations, are proposed. The computer programs are realized in environment of a high-performance language for technical computing MATLAB®, Some relevant examples with the model proposed are investigated and discussed. In this mathematical model, different creep function are assumed and compared by describing of the time depended behavior of the wood. Finally, this analysis shows the way how to be integrated the advantages of the highly perfect model of visco-elastic body, describing the creep of wood, and availability of powerful software productts. The proposed methods give us the possibilities for realistic estimates of the behaviour of the reinforced glue-laminated wood beams, subjected to sustained service. and Obsahuje seznam literatury